Section 891 Meaning of “UK public revenue dividend”
In this Chapter “UK public revenue dividend” means any income from securities which—
(a)
is paid out of the public revenue of the United Kingdom or Northern Ireland, but
(b)
is not interest on local authority stock.
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)